Export Other from India

GST—GST rate for HSN 62 depends on the specific item: 5% (Schedule I) or 18% (Schedule II). This heading has more than one rate in the notification — commonly a value or end-use split (e.g. apparel is 5% below a price threshold, 18% above it). Confirm which applies with a GST practitioner.

Duty drawback—Duty Drawback for HS heading 6204 depends on the drawback item: 62040101 3.1%; 62040102 1.3% (Of Blend containing Cotton and Man Made Fibre); 62040103 3.9% (Of Man Made Fibres); 62040104 0.9% (Of Silk (other than containing Noil silk)); 62040105 3.3%; 62040106 0.9% (Of Blend containing Wool and Man Made Fibre); 62040199 3%; 62040201 3.1%; 62040202 3.5% (Of Blend containing Cotton and Man Made Fibre); 62040203 3.9% (Of Man Made Fibres); 62040204 0.9% (Of Silk (other than containing Noil silk)); 62040205 3.3%; 62040206 0.9% (Of Blend containing Wool and Man Made Fibre); 62040207 3.1% (Of Cotton containing 1% or more by weight of spandex/ lycra/elastane); 62040208 1.3% (Of fabrics coated, covered or laminated with polyurethance); 62040299 3%; 62040301 3%; 62040302 1.7% (Of Blend containing Cotton and Man Made Fibre); 62040303 2.9% (Of Man Made Fibres); 62040304 5.1% (Of Silk (other than containing Noil silk)); 62040305 2.5%; 62040306 0.9% (Of Blend containing Wool and Man Made Fibre); 62040307 3% (Of Cotton containing 1% or more by weight of spandex/ lycra/elastane); 62040399 2.2%; 62040401 2.8%; 62040402 3.4% (Of Blend containing Cotton and Man Made Fibre); 62040403 1.9% (Of Man Made Fibres); 62040404 5.1% (Of Silk (other than containing Noil silk)); 62040405 2.5%; 62040406 2.6% (Of Blend containing Wool and Man Made Fibre); 62040407 2.8% (Of Cotton containing 1% or more by weight of spandex/ lycra/elastane); 62040499 1.4%. The Drawback Schedule uses its own tariff-item numbering below the 4-digit heading and does NOT align with 8-digit ITC-HS codes. A rate here cannot be attributed to a specific ITC-HS line without a broker confirming which drawback item the goods fall under.